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Is ESG the Next Sarbanes-Oxley

Help report on ESG risks and initiatives. Is ESG the Next Sarbanes-Oxley? Internal audit needs to be ready to help organizations report on their ESG risks and initiatives. Internal audit needs to

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Ia Mag

ESG Reporting: A Golden Opportunity

a Internal audit can cement its value to the organization by providing ESG-related consulting and assurance services. ESG Reporting: A Golden Opportunity a Internal audit can cement its value to

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A Plan for Regulatory Change

A top-down assessment model can help internal auditors keep tabs on regulations and ensure the organization is prepared for what lies ahead. A Plan for Regulatory Change A top-down assessment

Ia Mag Oct 09, 2023

Waves of Change

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

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An Eye on Compliance

Compliance audits are vital for financial institutions. An Eye on Compliance Compliance audits are vital for financial institutions in a rapidly changing regulatory landscape. As financial

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Ia Mag Dec 28, 2023

Online Exclusive: Europe to Regulate AI

Banks face EU AI Act compliance challenge. Online Exclusive: Europe to Regulate AI Financial services firms and their auditors should pay attention to the EU AI Act. Financial services firms and

Ia Mag Jun 10, 2024

Modeling Climate Risk

Internal audit can assess climate risk scenario analyses. Modeling Climate Risk Internal audit can partner with the organization in climate scenario planning. Internal audit can partner with the

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Ia Mag

Into the Light

#MeToo is shining a light on the harassment women have faced in the workplace for decades and have been afraid to report. Into the Light #MeToo is shining a light on the harassment women

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5 Things You Need to Know About ESG

Consider these questions when examining ESG activities. 5 Things You Need to Know About ESG Internal auditors should consider several key questions when examining their organization's

Ia Mag

Fuel for Fraud

A recent case underscores ongoing fraudulent activity in biofuel subsidy and compliance programs. Fuel for Fraud A recent case underscores ongoing fraudulent activity in biofuel subsidy and

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Blue Bell Blues

Growing case law affirms board liability. Blue Bell Blues Growing case law affirms board liability. Growing case law affirms board liability. Investor lawsuits seeking to hold directors liable

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A Standard Approach

With internal audit’s help, companies can realize the benefits of adopting nonfinancial disclosure standards, says the SASB’s Jeffrey Hales. A Standard Approach With internal audit’s help,

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Ia Mag Feb 05, 2024

Update: The EU Acts on AI Risk

Global Perspectives and Insights

AI news, FEPA combats bribery, and more. Update: The EU Acts on AI Risk Europe legislates AI, FEPA is enacted, and The IIA updates its AI auditing framework. Europe seeks to legislate artificial

Ia Mag

Global Perspectives and Insights: Three Lines Model and Compliance

Global Perspectives and Insights

Global Perspectives and Insights that examines the role of compliance within The IIA's Three Lines Model Global Perspectives and Insights: Three Lines Model and Compliance This paper is designed

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Ia Mag

The New Pressures for Going-concern Warnings

The pandemic has added complexity to the assessment of an organization’s ability to maintain operations. The New Pressures for Going-concern Warnings The pandemic has added complexity to the

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Staffing for Success

Audit teams need cybersecurity expertise. Staffing for Success Internal audit’s role in addressing digital threats requires cybersecurity expertise on the audit team. Audit teams need

Ia Mag Oct 09, 2023

Boardroom: An Aggressive Action

The PCAOB'S NOCLAR proposal is raising questions. Boardroom: An Aggressive Action The PCAOB’s NOCLAR proposal raises questions about the external auditor’s role in investor protection. The

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Ia Mag Apr 10, 2023

Measuring Up

For ESG, focus on controls rather compliance. Measuring Up By maintaining a strong control environment, organizations can better reach their ESG objectives. A strong control environment is needed

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Ia Mag Jul 12, 2023

Blazing New Business Trails

Emerging industries create new internal audit challenges. Blazing New Business Trails Practitioners are helping build the first audit functions in emerging industries such as cannabis and

Blogs

Ia Mag Oct 13, 2021

On the Frontlines: The Culture Risk of an Organizationwide COVID-19 Vaccination Policy

Blogs

Auditors can help ensure vaccine mandates succeed. On the Frontlines: The Culture Risk of an Organizationwide COVID-19 Vaccination Policy Internal auditors can help organizations ensure that

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Ia Mag

Home Is Where the Risk Is

Internal audit can help organizations address the wide array of risks posed by the remote work environment. Home Is Where the Risk Is Internal audit can help organizations address the wide array

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Perspectives OnRisk

The OnRisk 2021 report introduces risk relevance as a factor in measuring alignment among boards, management, and CAEs. Perspectives OnRisk The OnRisk 2021 report introduces risk relevance as a

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What Boards Have Learned From the Pandemic

The past year’s crisis provides numerous corporate governance lessons. What Boards Have Learned From the Pandemic Boards have learned numerous corporate governance lessons from COVID-19. The

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Ia Mag

A Fish Rots From the Head Down

Sexual harassment mitigation needs to happen at the top. A Fish Rots From the Head Down Sexual harassment mitigation needs to happen at the top. Sexual harassment mitigation needs to

Ia Mag Oct 10, 2022

Where Regulation Rules